TOP SECRET : Cryptome unveils WikiLeaks-Wau Holland Tax-Exemption Revoked


German original:

http://www.wauland.de/index.html

English translation:

http://translate.googleusercontent.com/translate_c?depth=1&hl=en&ie=UTF8&prev=_t&rurl=
translate.google.com&sl=auto&tl=en&u=http://www.wauland.de/index.html&usg=
ALkJrhiHuOyIgKZ5kkDp2eyG49lBd0h6eA

ON OUR OWN – November 5, 2012

Public benefit of

Wau Holland Foundation

History of withdrawal

End of 2010, the Wau Holland Foundation (WHS) was intervention by the Hessian Ministry of Interior ( [1] , [2] , [3] , [4] ,) the exempt status by the then competent tax office Kassel denied [5] . This decision was taken so that the foundation had with the fundraising and the associated project financing WikiLeaks violated the “principle of selflessness.”

Under the principle of selflessness (§ 55 AO), a foundation may not primarily pursue economic purposes, eg commercial purposes or other commercial purposes, but can only use the money to further their own goals. The withdrawal of exempt status by the IRS is already difficult to understand why, for two reasons: First, lay the tax office has not received accounting records from the year 2010 which would justify such a decision. Second, the regional council has Kassel as supervisory authority early December in a press release made it clear that the promotion of WikiLeaks very well according to the statutes of the Foundation to purchase.

Perhaps this is why the reasoning by the tax office in Hamburg, after the relocation of the Foundation inherited the controversial procedure was changed, and as a “violation of the principle of immediacy” (§ 57 AO) pursued.

During the test

The WHS commissioned a specialized foundation and tax law firm to represent their interests and put an objection against the decision [6] . In subsequent proceedings, there was a test of whether the Foundation had in 2010 met the “requirement of immediacy” and the statutes according to the donations it was no longer in dispute.

The “principle of immediacy,” requires that a nonprofit organization can indeed engage helpers to achieve their goals, it must be a traceable control procedures are set binding.

End of 2009 / early 2010 the WHS had met with the “WikiLeaks” only oral agreements, until the end of 2010, these arrangements were also fixed in a written contract with a project manager, in addition to the objectives and responsibilities and control processes are defined. Although the guidelines were already out of the contract throughout 2010, lived by all parties accordingly, did the tax office does not recognize that the immediacy was preserved and declined after 18 months of testing our appeal against the decision from [7] .

To the process after all this time to finally bring to a conclusion, the WHS agreed with the tax office to Hamburg to complain against a rejection of the opposition does not [8] and to obtain the profit for 2011 and subsequent years back.

Of present state

We have learned through this process, what contractual conditions, we need to encourage charitable can. All donors from 2010, we unfortunately have to say that these donations are not tax deductible. Nevertheless, these donations were used for the purposes of the donor.

When we are presented by the tax office promised exemption notification has been received, we can exhibit for the years 2011 and 2012 donation receipts upon request. For donations to 200, – Euro for the donor, the payment document is sufficient, together with the notice of exemption, which can then be downloaded from http://www.wauland.de.

The projects that promote Wau Holland Foundation, also here to inform.

We appreciate every donation, here you can see the form in which you can donate. For donations, large donations and inheritance rules please contact us at the contact form available.

Explanatory documents

[1] Emails between the Interior and Regional Council

[2]Innenminster of foundation supervision (2010-12-10)

[3] Foundation supervision of Interior Minister (2010-12-16)

[4] Interior Minister of Supervision of the Foundation (2011-01-05)

[5] Revocation of exempt status by the FA Kassel (2011-01-07)

[6] Objection to the tax office decision (2011-01-11)

[7] Objection decision of the Tax Office Hamburg-Nord (2012-10-25)

[8] Action waiver of WHS (2012-10-29)

DÖKÜMANLAR EK’TEDİR …

Action waiver of WHS (2012-10-29).pdf

Emails between the Interior and Regional Council.pdf

Foundation supervision of Interior Minister (2010-12-16).pdf

Innenminster of foundation supervision (2010-12-10).pdf

Interior Minister of Supervision of the Foundation (2011-01-05).pdf

Objection decision of the Tax Office Hamburg-Nord (2012-10-25).pdf

Objection to the tax office decision (2011-01-11).pdf

Revocation of exempt status by the FA Kassel (2011-01-07).pdf

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